About this document
Late Relief for Form 8832 Elections by Lexu is a document available to read on EtoBox.
This document provides guidance for eligible entities seeking relief for filing a late entity classification election. It extends the deadline for filing a late election to within 3 years and 75 days of the requested effective date. It also provides the requirements an entity must meet to qualify for relief under this revenue procedure, including that the entity failed to obtain its requested classification solely due to not timely filing Form 8832, and that it has either not yet filed a federal tax return
- Author
- Lexu
- Language
- EN